MALIK MUHAMMAD QAYYUM, J.- This petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 challenge the vires of section 15 of the Finance Act, 1992 by virtue of which, fee known as Federal Education Fee has been levied on the Companies registered under the Companies Ordinance, 1984 having fixed assets of the value of more than 50 millions.
2. Arguments of the learned counsel for the petitioner have been heard. No one has appeared for the respondents.
3. The question arising in this petition already stands determined by the judgment of this Court Nisbat Tek Limited v. The Federation of Pakistan and 3 others (w.p. No. 14976/93, decided on 23.11.1993) wherein the view taken was that the levy of the fee in question is beyond the legislative power of Federal Legislature.
4. For the foregoing reasons, this petition is allowed and the levy of Federal Education Fee is declared to be without any lawful authority and of no legal effect. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.